Trade Corporation v. ADIT (IT)

20 Taxmann.com 728Reported decision2012#13750 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 111A Section 112 Section 112A Section 115BB Section 115JB Section 13(4)Section 14 Section 141

Issues it is cited on

section 74 section 70 section 90(2)short term capital gains section 48 section 90 short term capital gain long term capital gains section 115j double taxation long term capital gain section 115

Judgments citing Trade Corporation v. ADIT (IT)

ATYANT CAPITAL INDIA FUND-I,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX (INTERNATIONAL) TAX CIRCLE 1(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 573/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Aug 2025AY 2022-23

For Appellant: Shri Sunil M LalaFor Respondent: Shri Satya Pal Kumar, CIT-DR

Section 143(1)Section 250Section 251Section 74

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.573/MUM/2024\n(Assessment Year : 2022-23)\nAtyant Capital India Fund - I,\nC/o IQ EQ Fund Services (Mauritius) Ltd.,\n33 Edith Cavell Street, Port Louis,\nMauritius - 11324\nPAN: AAFCA4514M\nAppellant\nv/s\nAsst. Director Of Income Tax,\nInternational Tax, Circle-1(1)(2),\nMumbai - 400051\nRespondent\nAssessee by : Shri Sunil M Lala\nShri A.N. Shah\nRevenue by : Shri Satya Pal Kumar, CIT-DR\nDate of Hearing – 24/07/2025\nDate of Order –…

MATRIX PARTNERS INDIA INVESTMENT HOLDINGS, LLC,MAURITIUS vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result the appeal filed by the assessee stands partly allowed

ITA 3097/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Jan 2025AY 2020-21

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 115JSection 13(3)Section 143(2)Section 234ASection 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3097/Mum/2023 Assessment Year: 2020-21 Matrix Partners India Vs. Deputy Investment Holdings, Commissioner of LLC Income Tax, Suite 7020, 7th Floor, Ward 3(2)(1) Hennessy Court, Pope 16th Floor, Air India Hennessy Street, Port Building, Nariman Louis, Mauritius - 11404 Point, PAN:AAECM8473E Mumbai-400021 (Appellant) (Respondent) Appellant by Shri Ajit Jain/Siddhesh Choughule Respondent by Shri Krishna Kumar, Sr. D.R. Date of Hearing 06/01/2025 Date of Pronouncem…

INDIUM IV (MAURITIUS) HOLDINGS LIMITED ,MUMBAI vs. DEPUTY COMM. OF INCOME TAX (INTERNATIONAL TAXATION) 2(2)(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2423/MUM/2022[2017-18]Status: DisposedITAT Mumbai06 Oct 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleindium Iv (Mauritius) Holdings Limited V. Dcit (International Transaction)-2(2)(1) Office 201, 2Nd Floor, Sterling Tower Room No. 1722, 17Th Floor Air India Building, Nariman Point 14 Poudriere Street, Port Louis Mumbai – 400 021 Mauritius Pan: Aacci4907P (Appellant) (Respondent)

Section 143(2)Section 144C(5)Section 2(24)Section 45Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Indium IV (Mauritius) Holdings Limited v. DCIT (International transaction)-2(2)(1) Office 201, 2nd Floor, Sterling Tower Room No. 1722, 17th Floor Air India Building, Nariman Point 14 Poudriere Street, Port Louis Mumbai – 400 021 Mauritius PAN: AACCI4907P (Appellant) (Respondent) Shri Anish Thacker & Assessee Represented by : Shri Pranay Gandhi Department Represented by : Shri Pankaj Mehta Date of conclusion of Hearing : 08.09.2023 Date of Pronounce…

M/S AD2PRO MEDIA SOLUTIONS PRIVATE LIMITED ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all the 14 appeals filed by the assessee are allowed

ITA 490/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Mar 2020AY 2011-12

Bench: Shri A.K.Garodia & Shri P.K.Gadale(Ita Nos.490 To 503(Bang)/2019) (Assessment Years: 2011-12 To 2017-18) M/S Ad2Pro Media Solutions Pvt.Ltd., No.10, 2Nd Floor, Bannerghatta Road, J.P.Nagar-Iii Phase, Bangalore-560078 Appellant Vs The Deputy Commissioner Of Income Tax, (International Taxation) Circle-1(1), Bmtc Building, Koramangala, Bangalore-560095 Respondent

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Vandana Sagar, CIT-DR

Section 201Section 201(1)Section 9

…ITA Nos.490-503(Bang)/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “A”, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER And SHRI P.K.GADALE, JUDICIAL MEMBER (ITA Nos.490 to 503(Bang)/2019) (Assessment years: 2011-12 to 2017-18) M/s Ad2pro Media Solutions Pvt.Ltd., No.10, 2nd Floor, Bannerghatta Road, J.P.Nagar-III Phase, Bangalore-560078 Appellant Vs The Deputy Commissioner of Income Tax, (International Taxation) Circle-1(1), BMTC Building, Koramangala, Bangalore-560095 Respondent Appellant by: Shri V. Chandrashekar, Advocate Revenue by : Vandana Sagar, CIT-DR Date of hearing : 20-01-2…

DIMENSION DATA ASIA PACIFIC PTE. LTD,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, both the appeals of assessee are partly allowed for statistical purposes

ITA 1636/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Oct 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Sunil Motilala, ARFor Respondent: Shri Samuel Darse, DR

Section 143(3)Section 144C(13)

…आयकर अपीलीय अधिकरण “L” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 1635/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) Aayakr ApIla saM./ ITA No. 1636/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) Dimension Data Asia Pacific The Dy. Commissioner of Pte. Ltd. (formerly known as Income Tax (International Datacraft Asia Pte. Ltd.) Tax) 2(1)(2), 17th C/o Dhruva Advisors LLP Floor, Air India 1101 and 1002, 11 th Flo…

DIMENSION DATA ASIA PACIFIC PTE. LTD,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, both the appeals of assessee are partly allowed for statistical purposes

ITA 1635/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Oct 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Sunil Motilala, ARFor Respondent: Shri Samuel Darse, DR

Section 143(3)Section 144C(13)

DY.C.I.T., BANGALORE vs. M/S IBM WORLD TRADE CORPORATION, BANGALORE

In the result appeal filed by the Revenue stands dismissed

ITA 728/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. George

For Appellant: Shri. Ankur Pai, CAFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

Section 115ASection 115A(1)(b)Section 195Section 209Section 210Section 234BSection 90(2)

…ITA.728/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.728/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner of Income-tax (Int.Taxation), Circle -1(1), Bangalore ..Appellant v. M/s. IBM World Trade Corporation, C/o. BMR & Associates, Level 3, Prestige Nebulla -1, 8-12, Cubbon Road, Bangalore 560 001 ..Respondent PAN : AAACI1209G Assessee by : Shri. Ankur Pai, CA Revenue by : Shri. Sunil Kumar Agarwala, JCIT Heard on : 13.10.2015 Pronounced on : .10.2015 O R D E…